Determinan Manipulasi Akrual Dalam Pelaporan Keuangan Pemerintah Daerah

Handayani, None; Darwanis,; Abdullah, Syukriy

doi:10.22219/jrak.v12i2.21502

Cited by 3 publications

(10 citation statements)

References 40 publications

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“…Ukuran pemerintah daerah yang lebih besar memiliki kompleksitas permasalahan yang lebih tinggi, mekanisme kebijakan publik lebih dinamis, dan memperoleh perhatian dari pemerintah atasan dan tuntutan dari masyarakat yang lebih besar. Pemerintah daerah yang lebih besar cenderung akan lebih berhati-hati dalam melakukan pengelolaan keuangan, termasuk penganggaran serta pelaporannya (Handayani et al, 2022) Dalam pelaksanaannya, monitoring dan evaluasi dilakukan dalam beberapa tahap, yaitu: 1. Sosialisasi monitoring dan evaluasi keterbukaan informasi publik 2.…”

Section: H2: Kekuatan Politik Berpengaruh Positif Terhadap Transparan...unclassified

Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia

Rahmadanni,

Deviani

2024

JAA

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Purpose: The study aims to examine and analyze the effect of democracy, political strength and local government size on transparency of provincial local government in Indonesia. Methodology/Approach: The study used quantitative methods. The secondary data was collected from provincial local government in Indonesia from 2018 to 2020. Transparency of ptovincial was measured using the result of monitoring and evaluation of public information from the Commission of Information for Indonesia (Komisi Informasi Indonesia). Findings: The study finds that democracy and local government size had a positive effect on transparency of provincial local government in Indonesia and the political strength has no effect on transparency of provincial local government in Indonesia. Practical and Theoritical Contribution/Originality: This study contributes to add insight and knowledge in the field of accounting, especially in public sector accounting about the factors that influence transparency in the local government.

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Section: H2: Kekuatan Politik Berpengaruh Positif Terhadap Transparan...unclassified

Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia

Rahmadanni,

Deviani

2024

JAA

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“…Untuk memenuhi tanggung jawab tersebut pemerintah daerah memerlukan pengelolaan laporan keuangan sebagai wujud yang baik, transparan dan akuntabilitas (Kromen et al, 2023). Namun adanya penerapan konsep New Public Management (NPM), berfokus pada tingkat kinerja dan akuntabilitas instansi pemerintah, dengan mengadopsi prinsip manajemen yang efektif dan efisien menggunakan penerapan basis akrual serta hadirnya kebijakan diskresi akrual menyebabkan terdapat permasalahan yang perlu diperhatikan salah satunya adalah manipulasi akrual (Handayani et al, 2022).…”

Section: Pendahuluanunclassified

“…Penelitian tersebut mengungkapkan bukti bahwa pemerintah daerah telah melakukan manipulasi akrual sebagai upaya untuk menghindari defisit anggaran. (Cohen et al, 2019;Handayani et al, 2022). Pemerintah menyamarkan defisit melalui perubahan pencatatan akuntansi dengan memindahkan pengeluaran atau dana yang berbeda dan mengubah waktu transaksi (Cohen et al, 2019).…”

Section: Pendahuluanunclassified

Pengaruh Government Size, Fiscal Distress, dan Sisa Lebih Perhitungan Anggaran Terhadap Manipulasi Akrual

Tampubolon,

Dewata,

Indriasari

et al. 2023

Pusat Pengkajian dan Pengembangan Akuntansi

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This study aims to test what factors affect accrual manipulation, which in this study consists of 3 variables, including; Government size, Fiscal Distress, and Excess of Budget Calculation (SiLPA) using the Modified Jones model approach. The data used is secondary data in the form of Regional Government Financial Statements of 17 districts/cities in South Sumatra Province for the five-year period 2017-2021. The data analysis used was multiple regression using the EVIEWS program tool version 12 as a multiple regression tool. The results of the research findings obtained are that Government Size does not have a significant effect on accrual manipulation because it is not directly related to financial management, while Fiscal distress and SiLPA have a significant effect on accrual manipulation. The implications of these findings can be used as a basis for the development of better accounting policies and practices that focus on ongoing fiscal policy oversight and improved integrity in local government financial reporting.

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“…The realized surplus/deficit in the LRA reflects the difference between the cash inflow from revenue and the cash outflow for expenses, while the surplus/deficit figures in the LO reflect the difference between recognized revenue and recognized expenses, not reflecting cash inflows or outflows. This means that the amounts of surplus/deficit in the LRA and LO do not have a positive correlation, requiring an analysis of the accrual behavior on revenue and expenses (Abdullah, 2022). The distinction between budgetary reporting and financial reporting is essential (Jorge et al, 2018).…”

Section: Introductionmentioning

confidence: 99%

“…The size of local governments is one of the factors influencing information presentation, where larger local governments have higher complexity issues (Handayani et al, 2022) and are one of the factors in public financial analysis that can be measured by total assets, the number of employees, total revenue, and productivity levels (Damanpour, 1991). Districts or cities with larger budgets are more complex in their management.…”

Section: Introductionmentioning

confidence: 99%

Content Analysis of Information In Local Government Financial Statements and Their Determinants

Loili,

Abdullah

2023

Eduvest

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This research aims to determine the influence of expenditure variations, government size, and fiscal distress on the information content in the financial reporting of local governments. The study was conducted on 23 local governments in Aceh, using multiple linear regression analysis with SPSS 25. The data were extracted from audited financial reports of local governments for the period 2017-2021. The results indicate that, in the simultaneous test, expenditure variations, local government size, and fiscal distress collectively affect information content. Partially, in the first model, fiscal distress has a positive impact, but expenditure variations and local government size do not affect the information content variable (surplus/deficit difference in LO and LRA). In the second model, expenditure variations have a negative impact, local government size has a positive impact, but fiscal distress does not affect the information content variable (income difference in LRA and LO). In the third model, local government size has a negative impact on the information content variable (expense difference in LO and expenditure in LRA), but expenditure variations and fiscal distress do not affect the information content variable (expense difference in LO and expenditure in LRA).

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Determinan Manipulasi Akrual Dalam Pelaporan Keuangan Pemerintah Daerah

Cited by 3 publications

References 40 publications

Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia

Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia

Pengaruh Government Size, Fiscal Distress, dan Sisa Lebih Perhitungan Anggaran Terhadap Manipulasi Akrual

Content Analysis of Information In Local Government Financial Statements and Their Determinants

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